Wp(C)/8534/2019 Of M.p.kuriakose v. Agricultural Income Tax And Commercial Taxes Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE WEDNESDAY,THE 20TH DAY OF MARCH 2019 / 29TH PHALGUNA, 1940 WP(C).No. 8534 of 2019 PETITIONER/S: M.P.KURIAKOSE,AGED 51 YEARS S/O. PAILY, MUTTATHU HOUSE, CHETTAPPALLAM P.O., PULPALLY VIA SULTHAN BATHERY, WAYANAD DISTRICT. BY ADV. DR.GEORGE ABRAHAM RESPONDENT/S: 1AGRICULTURAL INCOME TAX AND COMMERCIAL TAXES OFFICER,VAT CIRCLE, KALPATTA.P.O., WAYANAD 673 121.VAT CIRCLE, KALPATTA.P.O., WAYANAD 673 121. 2DISTRICT COLLECTOR,WAYANAD DISTRICT KALPATTA P.O., 673 121.WAYANAD DISTRICT KALPATTA P.O., 673 121. 3TAHSILDARREVENUE RECOVERY, SULTHAN BATHERY TALUK, AMBALAVAYAL, WAYANAD DISTRICT 673 593. 4VILLAGE OFFCIER,PADICHIRA VILLAGE, PADICHIRA P.O., SULTHAN BATHERY VIA 673 579.PADICHIRA VILLAGE, PADICHIRA P.O., SULTHAN BATHERY VIA 673 579. 5SAMARPITHAR TRUST,REPRESENTED BY ITS MANAGING TRUSTEE, SRI. ASHAD, D.A.S/O. V.M. DAWOOD, KATTAKUNNU HOUSE, KUPPADY P.O., SULTHAN BATHERY, WAYANAD DISTRICT 673 592. THUSHARA JAMES-SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON20.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The petitioner approached the District Collector under Section 34(2) of the RevenueRecovery Act by Ext.P9 to drop the revenue recoveryproceedings against him pursuant to Ext.P5 to P8. In such circumstances, there shall be adirection to District Collector to consider and pass orders, after hearing the petitioner as wellas the 5[th] respondent, within a period of six weeks.Till then revenue recovery proceedings against thepetitioner shall be deferred. The writ petition is disposed of as above. SMA Sd/- A.MUHAMED MUSTAQUEJUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1TRUE COPY OF THE RESIGNATION SUBMITTED BY THE PETITIONER DATED 30/3/2017.BY THE PETITIONER DATED 30/3/2017. EXHIBIT P2TRUE COPY OF THE MINUTES OF THE MEETINGOF THE BOARD OF TRUSTEES.OF THE BOARD OF TRUSTEES. EXHIBIT P3TRUE COPY OF THE PROCEEDINGS OF HEINTELLIGENCE OFFICER, DEPARTMENT OFCOMMERCIAL TAX, MANANTHAWADY.INTELLIGENCE OFFICER, DEPARTMENT OFCOMMERCIAL TAX, MANANTHAWADY. EXHIBIT P4TRUE COPY OF THE PROCEEDINGS DATED4/1/2018.4/1/2018. EXHIBIT P5TRUE COPY OF THE DEMAND NOTICE DATED5/1/2019 UNDER SECTION 7 OF THE REVENUERECOVERY ACT.5/1/2019 UNDER SECTION 7 OF THE REVENUERECOVERY ACT. EXHIBIT P6TRUE COPY OF THE DEMAND NOTICE ISSUED ASPER SECTION 4 DATED 14/1/2019.PER SECTION 4 DATED 14/1/2019. EXHIBIT P7TRUE COPY OF THE NOTICE UNDER SECTION 7OF THE REVENUE RECOVERY ACT TO THE 2NDASSESSMENT ORDER.OF THE REVENUE RECOVERY ACT TO THE 2NDASSESSMENT ORDER. EXHIBIT P8TRUE COPY OF THE NOTICE ISSUED UNDERSECTION 34 WITH RESPECT TO THE SECONDASSESSMENT DATED 14/1/2019.SECTION 34 WITH RESPECT TO THE SECONDASSESSMENT DATED 14/1/2019. EXHIBIT P9TRUE COPY OF THE PETITION FILED BY THEPETITIONER DATED 18/2/2019.PETITIONER DATED 18/2/2019. EXHIBIT P10TRUE COPY OF THE ACKNOWLEDGEMENT CARDISSUED BY THE 2ND RESPONDENT.ISSUED BY THE 2ND RESPONDENT. RESPONDENT(S)' EXHIBITS :- NIL SMA